CA FINAL REGISTRATION LAST DATE

CA final registration can be done anytime during the whole year but students should register with ICAI for CA final after completing CA intermediate. However, the student will be eligible to appear in exams only after completing a period of 2.5 years of articleship but the student should remember that for appearing May 2024 exams he shall take registration on or before the first Jan of 2024 or for appearing May 2024 exams he shall take registration on or before first Jan of 2024.

Eligibility for CA Final

Before appearing in the examination

He/ she should have a pass CA inter and
He/ she should have completed advanced IT Training and
He/ she should have completed GMCS Training

A student who is serving the last 6 months of training shall be eligible to appear in, November attempt if he is articleship will be complete before 30 April of next year (including excessive access leave, if any) or may attempt, if he is articleship will be completed on or before 30^th April of the same year (including excessive access leave, if any).

CA Final Registration Fees

ICICI charged the following amount as the registration fee for CAs final

Rs.22,000/- for Indian students and
USD 1110/- for foreigner students

Document required for registration

Passport size colored photograph of student signature on white paper of student
CA IPCC or inter result stand copy
Scan copy of special category certificate
Scan copy of proof of nationality of student in case of a foreign student
Scan copy of CA Foundation Result

Online Registration Process

Registration can be done online without any need to visit the Institute of chartered accountants of India by following the steps mentioned below

Step.1: - Go to the website eservicesicai.org

Step.2: -Enter your login details login ID which is your [email protected] & password, after login

Click on view profile you will see final by check clicking on it, CA final registration form will be open now fill the form correctly and some details are automatically filled in form from your previous data available with ICAI and if there is any change in this information you can edit them accordingly, Otherwise, you can keep it as it is and recheck all details before saving details then you click on save and next button your data will be saved and you will be directed on next tab in course details

Step.3: - In the course detail section you have to fill in details like

Registration number CA Foundation /CPT or CA inter IPC

Select the elective paper that you want to opt you can change it while filing the exam form

Details of orientation program details like (certificate number, certificate date, name of branch issuing certificate)

Details of advance IT (name of branch advance IT, certificate number, Advance IT test)

Details of advance MCS (certificate number, certificate date, name of branch issued certificates)

click on save net save and max next

Step.4: - Now you will be directed toward the payment details tab in this tab you have to upload the following documents in JPG format and the maximum size of files can be 100 KB.

Upload the photograph
Upload the signature
Upload the mark sheet of a CA IPCC/ inter

Subject in CA Final

CA final has 6 papers and which is divided into two groups. Students either can appear for both groups at the same time or can appear for any of the groups one by one and each paper of the CA final has a weightage of 100 marks Students have to secure a minimum of 40 marks in each paper in individually and at least 50% marks in aggregate of all papers for passing the CA final exams.

Exams under CA final as follows 1^st group comprises following Three papers

Paper.1: - Financial Reporting

Paper.2: - Advanced financial management

Paper.3: - Advance Auditing and Professional Ethics

2^nd Group comprises Three papers namely

Paper.4: -Integrated Business Solution ( Multi-disciplinary case study with Strategic management )

Paper.5: - Direct tax laws and International taxation

Paper.6: - Indirect tax laws

All these Papers are subjective and objective type papers, 30% of these papers are objective MCQ-based questions and 70% portions are subjective, there are no negative marks for wrong answers to multiple-choice questions.

Syllabus of final

In Paper 1^st FR: - You will study the following topics likes Framework for Preparation and Presentation of Financial Statement in accordance with Indian Accounting Standards (Ind AS), Application of Accounting Standards, Indian Accounting Standard on Group Accounting, Accounting and Reporting of Financial Instruments, Analysis of Financial Statement, Integrated Reporting, and Corporate Social Responsibility.

Paper 2^nd Advanced financial management:- you will study the following topics in this chapter of this paper Financial Policy and Corporate Strategy, Risk Management, Security Analysis, Security Valuation, Portfolio Management, Securitization, Mutual Fund, Derivative Analysis, and Valuation, Foreign Exchange Exposure and Risk Management, International Financial Management, Interest Rate Risk Management, Corporate Valuation, Mergers, Acquisition and Corporate Restructuring and Startup Finance.

Paper 3^rd Advanced Auditing and Professional Ethics:- you will study the following topics in this paper, Auditing Standard, Statement on Guidance Notes, Audit Planning, Strategy and Execution, Risk Assessment and Internal Controls, Special aspects of Auditing in Automated Environment, Audit of Limited Companies, Audit Reports, Audit Committee and Corporate Governance, Audit of Consolidated Financial Statements, Special Feature of Audit of Banks, Insurance & Non-Banking Financial Companies, Audit under Fiscal Laws, Audit of Public Sector Undertakings, Liabilities of Auditor and Internal Audit, Management and Operation Audit, Due Diligence, Investigation & Forensic Audit, Peer Review, and Quality Review and Professional Ethics.

Paper 4^th Integrated Business Solution ( Multi-disciplinary case study with Strategic management ) : - This paper has generally carries 100 marks . You will study the following topics in this paper 1. The Constitution of India & Art of Advocacy
2. Psychology & Philosophy
3. Entrepreneurship & Start-Up Ecosystem
4. Digital Ecosystem and Controls

Elective paper: - in which student can choose subjects as per their interest and give exam which he wants to appear from the following exams Risk management, Financial Service and capital market, International taxation, Global financial reporting standard & Multi-disciplinary case study.

Paper 5^th Direct tax law and international taxation: - You will study the following topics under this paper law and procedure under Income Tax Act 1961 for example, Basis of charge, Residential status, Exempting Income, Heads of income, Clubbing provisions, Set-off and carry forward of losses, Deduction from gross total income, Rebates and release Tax Planning, Tax avoidance and taxation collection, and recovery of tax, Refund, income tax authorities, Procedure for assessment, Appeal and revisions, Settlement of tax cases, Penalty offenses Prosecution, Liability in certain cases and miscellaneous. International taxation which is asked for 30 marks will study International transactions and Non-residence, Double taxation relief, Transfer pricing, Advance ruling, Equalization, Application and Interpretation of treaties, and Fundamental of the base of erosion profit shifting.

Paper 6^th Indirect tax law: - This paper is divided into two parts Part A- Goods and services tax which asked for 70 marks and Part B- Custom and foreign trade policy which asked for 30 marks. You study the following topics custom law Introduction of custom law, Levy and exemption from customs duty, Types of custom duty, Classification and valuation of import duty and export duty, offers of customs import and export procedure, Provision relating to coastal and vessel carrying coastal goods, Warehousing, Drawback, Demand and recovery, and refund, Search and arrest.